本文使用財政部2006至2016年海關進口交易資料串聯廠商報稅資訊，探討台灣廠商進口報價幣別選擇。在資料期間，廠商進口幣別以美元為主，且多採第三方幣別報價策略。利用多元羅吉特（Multinomial Logit）迴歸模型實證上發現，廠商特性方面，當進口交易佔比越大及進口來源國家數越多時，廠商傾向使用本國或第三方貨幣報價。而當廠商廠齡較資深，或在相同國家進出口時，則傾向使用生產方幣別報價。同時，我們也對商品交易與總體經濟面變數進行討論。另外，我們發現當批發零售業的廠商規模越大，越傾向使用本國或第三方貨幣報價；但製造業廠商則越傾向使用生產方幣別報價。

This paper empirically investigates the role of firm heterogeneity in the choice of invoicing currency for imports using Taiwanese customs transaction-level data from 2006 to 2016 combined with corporate income tax files. During the sample period, firms mainly used the US dollar as invoice currency and adopted vehicle currency pricing. Using a multinomial logit model, our empirical findings suggest that, compared to producer currency pricing, the tendency to use local currency or vehicle currency as the invoice currency increases with the share of imports, and the number of import source countries. In addition, relative to local currency pricing and vehicle currency pricing, importers tend to use producer currency pricing when they are older or when they export to the country that they import from. Further, we show that macro- and transaction-level characteristics also affect importers' invoicing currency choice. Finally, this paper finds that larger wholesalers/retailers tend to use local currency pricing or vehicle currency pricing while larger manufacturers are more likely to adopt producer currency pricing.